"Nobody likes tax increases," said Dr. Edward Albert, Tulpehocken superintendent. "And if there was going to be any year you didn't have a tax increase, this was the year not to have it."

Although Antietam managed to avoid a tax increase for the first time since 2000, the county's smallest district retained the highest tax rate, at 31.6 mills.

Dr. Lawrence W. Mayes, Antietam superintendent, said the district felt it was important to have as small a financial impact as possible on residents because of the poor economy.

"All of our taxpayers are going to get a bit of breathing room when they get their tax bills," he said.

Holding the line wasn't easy, and a lot of things had to fall into place to make it happen, Mayes said. The district negotiated a favorable contract extension with teachers and was able to juggle personnel to avoid replacing a retiring staff member, he said.

"It was somewhat of a perfect set of scenarios that all came together for us this year that allowed us to do this," Mayes explained.

In Tulpehocken, it had been 12 years since the district did not have a tax hike.

Albert said school officials were able to accomplish it this year mainly through personnel moves. Two office employees who left were not replaced, and two long-term substitute teachers were not retained, he said.

Dr. Gary L. Otto, Daniel Boone superintendent, said the district was as frugal as possible in preparing its budget.

Otto said Boone has reserves that should help protect it down the road, as districts are restricted by state law in how much they can raise taxes each year.

Daniel Boone officials, he said, decided not to increase property taxes just to build a larger reserve in case the district needs more money than the tax-increase limit will allow in future years.

"You don't want to raise taxes just to bankroll a fund for future needs," Otto said. "However, it is prudent to build a budget that does build some money to put into your fund balance."